Alternative statutory remedy bars writ interference where limitation and penalty computation can be pursued before the Tribunal.

The writ petition was held not maintainable because the petitioner had efficacious statutory remedies available, namely before the Tribunal under Section 35C(2) and by way of reference under Section 35G. The grievance that the plea on extended limitation and penalty calculation had not been considered did not justify interference under Article 226, so the petition was dismissed.

---

---

Issues: Whether the writ petition was maintainable in view of the efficacious alternative remedies available under the statute, and whether the grievance regarding non-consideration of the plea on extended limitation and penalty calculation warranted interference under Article 226.

Outcome: The writ petition was dismissed on the ground that the petitioner had an efficacious alternative remedy before the Tribunal under Section 35C(2) and by way of reference under Section 35G.

---